Texas § IN.281.006 - TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS
Full text of Texas The Texas Constitution § IN.281.006 — TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS, with citation guidance and answers to common questions.
§ IN.281.006. TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS
TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS. (a) Repealed by Acts 2007, 80th Leg., R.S., Ch. 932, Sec. 22(b), eff. June 15, 2007. (b) For purposes of this subchapter, a tax offset or credit related to an assessment described by Section 281.005 is considered a tax paid in this or another state, as appropriate. (c) Notwithstanding Section 281.005 (4), a surcharge imposed by Chapter 255 of this code or Chapter 403 , 405 , 407 , or 407A , Labor Code, is considered to be a fee paid in this state for purposes of this chapter. Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 932 (H.B. 3315 ), Sec. 22(b), eff. June 15, 2007. Acts 2025, 89th Leg., R.S., Ch. 358 (S.B. 1455 ), Sec. 11, eff. January 1, 2026. Acts 2025, 89th Leg., R.S., Ch. 358 (S.B. 1455 ), Sec. 12, eff. January 1, 2026.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § IN.281.006
What does The Texas Constitution § IN.281.006 cover?
Section IN.281.006 ("TREATMENT OF CERTAIN TAX REDUCTIONS, SURCHARGES, AND CREDITS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § IN.281.006?
A common citation format is "The Texas Constitution § IN.281.006" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § IN.281.006 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.